1. Profits Tax (Corporate Income Tax): Assessable profits (other than profits derived from the sale of capital assets) arising in or derived from Hong Kong derived from a trade, profession or business carried on in Hong Kong are subject to tax. The current profits tax rate is 16.5%.
2. Salaries Tax: Salaries Tax is equivalent to the domestic individual income tax, which is based on the income of individuals arising in Hong Kong / derived from Hong Kong in the current year, including wages, allowances, bonuses, directors' remuneration, etc. obtained from Hong Kong.